Legal Opinion

The Sherwin-Williams Co. v. United States

United States Customs Court

Decided November 17, 1948No. C. D. 1137Published

1Opinion of the Court

Cline, Judge:

This is a protest, arising at the port of Cleveland, against the collector’s assessment of duty on merchandise, consisting *103of flaxseed and screenings, at tlie rate of 32% cents per bushel of 56 pounds on the flaxseed content under paragraph 762 of the Tariff Act of 1930, as modified by the trade agreement with Argentina (T. D. 50504) and the trade agreement with Uruguay (T. D. 50786), and at the rate of 5 per centum ad valorem on the screenings under paragraph 731, as modified by the trade agreement with Canada (T. D. 49752). Plaintiff claims that the flaxseed was entitled to…

2Cases cited13 opinions

  1. Arnold and Others v. The United StatesSupreme Court of the United States · 1815
  2. United States v. CitroenSupreme Court of the United States · 1912
  3. MEREDITH v. United StatesSupreme Court of the United States · 1839
  4. United States v. Morris European & American Express Co.Court of Customs and Patent Appeals · 1912
  5. The United States v. Vowell and M'cleanSupreme Court of the United States · 1809

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